存货业务核算（Inventory accounting）.docVIP

存货业务核算（Inventory accounting） Second chapter inventory First, individual choice questions 1. industrial enterprises as value-added tax general tax enterprise, applicable VAT rate of 17%. This month, 1000 kilograms of raw materials purchased, the purchase price of 50000 yuan, value-added tax is 8500 yuan; the insurance fee is 360 yuan, before warehousing and consolidation expenses for 130 yuan; check found a shortage of 1%, it belongs to the reasonable loss in transit. The actual unit cost of raw materials for industrial enterprises is RMB per kilogram (RMB). A.50.64 B.50.87 C.50 D.51 2., a general VAT enterprise for value-added tax, the applicable value-added tax rate of 17%. From the field to buy 1000 tons of raw materials, received indicated on the VAT invoices for the price of 1200 yuan per ton, the purchase price is 1200000 yuan, value-added tax is 204000 yuan, other transport costs 50000 yuan (by 7% VAT), handling fee of 10000 yuan, the way the insurance fee is 10000 yuan. The reasonable value of the raw material is 1% yuan during transportation. A.1 266500, B.1 270000, C.1 474000, D. 1258000 3. of the expenditure, the general tax enterprise should not be included in inventory cost is (). A. value-added tax input tax when purchasing inventory, B. warehousing, sorting and sorting expenses C. the amount of freight incurred in the purchase of inventories; the import duty paid by D. for the purchase of inventories 4. the following accounting treatment is incorrect. A. designs the direct design costs of the product for the particular customer, including the costs associated with the product B. net loss caused by natural disasters shall be recorded as non operating expenses C. the provision for impairment of inventories related to inventory offset of debt, write downs, write downs, impairment losses D. commodity circulation enterprises purchase goods in the process of procurement costs should be included in inventory purchasing costs 5. in the following inventories re